JUKELORO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
JUKELORO
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,311
2024 · €24,489-€22,178
Equity
€9,203
2024 · €6,892+€2,311
Cash
€49,262
2024 · €48,447+€815
Balance sheet total
€296,664
2024 · €307,381-€10,717
Largest movements
Assets
- Intangible fixed assets -€15,100
down €15,100 (-12.1%), from €124,575 to €109,475
Equity and liabilities
- Debts after one year -€20,090
down €20,090 (-8.3%), from €241,238 to €221,148
- Current portion of long-term debt +€4,451
up €4,451 (+15.4%), from €28,844 to €33,295
- Trade debts +€4,441
up €4,441 (+111.9%), from €3,971 to €8,412
Income statement
- Staff costs +€45,474
up €45,474 (+49.5%), from €91,917 to €137,390
- Gross operating margin +€26,978
up €26,978 (+16.7%), from €161,768 to €188,746
- Depreciation +€2,222
up €2,222 (+8.0%), from €27,812 to €30,035
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€24,489
Gross operating margin
+€26,978
Staff costs
-€45,474
Depreciation
-€2,222
Other operating charges
-€200
Financial income
-€2
Financial charges
-€1,257
Result 2025
€2,311
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€34,022
Investment
-€17,569
Financing
-€15,639
Cash 2024
€48,447
From operations (derived)
+€34,022
Net result for the year
+€2,311
Depreciation
+€30,035
Stocks and contracts
+€1,570
Receivables within one year
-€1,760
Deferred charges and accrued income
-€744
Trade debts
+€4,441
Tax, wage and social debts
-€2,444
Other debts
+€613
Investment (derived)
-€17,569
Investment in fixed assets (net)
-€17,569
Financing
-€15,639
Debts after one year
-€20,090
Current portion of long-term debt
+€4,451
Cash 2025
€49,262
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,381 | €296,664 | -€10,717 | -3.5% |
| Fixed assets | 21/28 | €243,455 | €230,989 | -€12,466 | -5.1% |
| Intangible fixed assets | 21 | €124,575 | €109,475 | -€15,100 | -12.1% |
| Tangible fixed assets | 22/27 | €108,484 | €111,118 | +€2,634 | +2.4% |
| Plant, machinery and equipment | 23 | €11,959 | €12,332 | +€373 | +3.1% |
| Furniture and vehicles | 24 | €96,525 | €98,786 | +€2,261 | +2.3% |
| Financial fixed assets | 28 | €10,396 | €10,396 | = | 0.0% |
| Current assets | 29/58 | €63,927 | €65,675 | +€1,749 | +2.7% |
| Stocks and contracts in progress | 3 | €8,026 | €6,456 | -€1,570 | -19.6% |
| Stocks | 30/36 | €8,026 | €6,456 | -€1,570 | -19.6% |
| Amounts receivable within one year | 40/41 | €2,728 | €4,488 | +€1,760 | +64.5% |
| Trade receivables | 40 | €2,728 | €4,488 | +€1,760 | +64.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €48,447 | €49,262 | +€815 | +1.7% |
| Deferred charges and accrued income | 490/1 | €4,725 | €5,470 | +€744 | +15.7% |
| Total equity and liabilities | 10/49 | €307,381 | €296,664 | -€10,717 | -3.5% |
| Equity | 10/15 | €6,892 | €9,203 | +€2,311 | +33.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,108 | -€797 | +€2,311 | +74.4% |
| Amounts payable | 17/49 | €300,489 | €287,461 | -€13,028 | -4.3% |
| Amounts payable after more than one year | 17 | €241,238 | €221,148 | -€20,090 | -8.3% |
| Financial debts | 170/4 | €241,238 | €221,148 | -€20,090 | -8.3% |
| Amounts payable within one year | 42/48 | €59,251 | €66,313 | +€7,061 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €28,844 | €33,295 | +€4,451 | +15.4% |
| Trade debts | 44 | €3,971 | €8,412 | +€4,441 | +111.9% |
| Suppliers | 440/4 | €3,971 | €8,412 | +€4,441 | +111.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,335 | €18,891 | -€2,444 | -11.5% |
| Taxes | 450/3 | €6,161 | €5,623 | -€537 | -8.7% |
| Remuneration and social security | 454/9 | €15,174 | €13,267 | -€1,907 | -12.6% |
| Other amounts payable | 47/48 | €5,102 | €5,715 | +€613 | +12.0% |
| Remuneration, social security and pensions | 62 | €91,917 | €137,390 | +€45,474 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,812 | €30,035 | +€2,222 | +8.0% |
| Other operating charges | 640/8 | €3,367 | €3,568 | +€200 | +6.0% |
| Gross operating margin | 9900 | €161,768 | €188,746 | +€26,978 | +16.7% |
| Operating profit (loss) | 9901 | €38,671 | €17,753 | -€20,918 | -54.1% |
| Financial income | 75/76B | €147 | €145 | -€2 | -1.6% |
| Recurring financial income | 75 | €147 | €145 | -€2 | -1.6% |
| Financial charges | 65/66B | €14,330 | €15,587 | +€1,257 | +8.8% |
| Recurring financial charges | 65 | €14,330 | €15,587 | +€1,257 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €24,489 | €2,311 | -€22,178 | -90.6% |
| Profit (loss) for the period | 9904 | €24,489 | €2,311 | -€22,178 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,489 | €2,311 | -€22,178 | -90.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.